Tax Court January 1961 casesPollnow v. Comm'r of Internal RevenueBoe v. Comm'r of Internal RevenueHolt v. Comm'r of Internal RevenueConsol. Gas & Equip. Co. of America v. Comm'r of Internal RevenueProceedings Disposed of Upon Memorandum OpinionsGuglielmetti v. Comm'r of Internal RevenueProceedings Disposed of Upon Memorandum OpinionsMiller v. Comm'r of Internal RevenueProceedings Disposed of Upon Memorandum Opinions